2026

US President Donald Trump could find out as soon as Jan. 9 whether the Supreme Court will strike down a key portion of his tariffs campaign. The court is considering whether Trump can use an emergency law that had previously never been wielded to impose import taxes, and its decision could be included in an upcoming opinions release on unspecified cases.

It’s time to step back and assess prior work undertaken at the OECD to tax the digital economy, a top US Treasury Department official said.

The Trump administration ordered the US to withdraw from various international organizations, including a United Nations body responsible for developing tools to aid countries in international tax cooperation.

OECD member countries may consider resuming talks on a multilateral global tax deal on digital services at a meeting in April, a top official said.

Reports that the Netherlands plans to introduce legislation implementing the OECD side-by-side package, with stakeholder consultations expected before summer.

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Examines political and policy challenges facing countries engaged in U.N.-led tax negotiations as deadlines approach.

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Transfer pricing, which is how companies price transactions between affiliates, underwent colossal changes in the US over the past year, and the new year promises to be at least as tumultuous.

The UK will amend its global minimum tax law to apply recent changes to the OECD-led framework from January 2026, the country’s tax minister said.

Discusses proposals from Dutch tax advisers on incorporating the EU’s Unshell initiative into DAC6 reporting obligations through the creation of a new disclosure hallmark.

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Mindy Herzfeld reviews major international tax developments from 2025,  including disruptions to the OECD’s two-pillar project, evolving tariff policy, and legislative, regulatory, and judicial uncertainty, and assesses what these trends suggest for the international tax agenda in 2026.

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